https://www.taxtmi.com/caselaws?id=425688 The appeal challenging the time-barred order by the Commissioner of Central Tax and Customs was rejected due to a delay of 302 days in filing the appeal. The key issue was the power of the Commissioner (Appeals) to condone delays beyond one month under Section 35 of the Central Excise Act. The judgment emphasized that the law does not allow for condonation beyond 30 days before the Commissioner (Appeals) and upheld the impugned order, rejecting the appeal based on statutory limitations. en-us Wed, 27 Jul 2022 00:00:00 +0530 Fri, 29 Jul 2022 09:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425688 The appeal challenging the time-barred order by the Commissioner of Central Tax and Customs was rejected due to a delay of 302 days in filing the appeal. The key issue was the power of the Commissioner (Appeals) to condone delays beyond one month under Section 35 of the Central Excise Act. The judgment emphasized that the law does not allow for condonation beyond 30 days before the Commissioner (Appeals) and upheld the impugned order, rejecting the appeal based on statutory limitations. Case-Laws Service Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425688